Russia: tax treaties
Tax treaties and related documents between the UK and Russia.
Documents
Details
Russia suspends Double Taxation Agreements
Russia has suspended substantially all material provisions of many of its Double Taxation Agreements by Presidential decree dated 8 August 2023. This action affects 38 countries’ Double Taxation Agreements including the 1994 UK-Russia Double Taxation Convention, in respect of which the UK received notification from Russia on 15 August 2023.
Russia has suspended substantially all of the UK-Russia Convention, including treatment of dividends, interest, royalties, capital gains, business profits, employment income and pensions, together with protection against discrimination. The provision for elimination of double taxation has not been fully suspended. The suspension likely means that Russia will not honour any agreed limits on what it may tax at source, and that only limited relief from double taxation will be available in Russia.
The UK-Russia Convention does not permit this unilateral action. The government views this action with utmost seriousness.
The UK has asked Russia to reverse the suspension.
The UK considers the treaty to remain in force and is continuing to comply with its terms. The government is considering next steps and will provide further information in due course.
The Double Taxation Convention entered into force on 15 February 1994.
It is effective in Russia from 1 January 1998 and in the UK from:
- 1 April 1998 for Corporation Tax
- 6 April 1998 for Income Tax and Capital Gains Tax
Last updated 18 August 2023 + show all updates
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Information has been added to the details section as Russia has suspended Double Taxation Agreements.
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First published.